Click to edit Master title style,Click to edit Master text styles,Second level,Third level,Fourth level,Fifth level,8/23/2017,#,第,三,章 消费税,主讲 王碧秀教授,LOGO,消费税,目录,消费税概述,1,消费税纳税人与征税对象,2,消费税税额计算,3,消费税税款缴纳,4,消费税出口退(免)税,5,第五节 消费税出口退税,知识点,1.,出口退税范围认定,2.,出口退税率选择,3.,出口退税额计算,4.,已退税消费品退关或退货的处理,4,一、出口退税范围认定,